Income Tax
Log in to FollowLatest Income Tax news, articles, notifications, circulars and case laws covering ITR, assessments, deductions, TDS, capital gains, tax audit, appeals and compliance.
CIT(A) Cannot Dismiss Appeal for Non-Payment of Advance Tax in Reassessment: ITAT Indore
Appeal Cannot Be Dismissed for Non-Payment of Advance Tax Where No Taxable Income Exists: ITAT Raipur
Draft Income Tax Rule 25 – Caps Depreciation at 40% Due to Tax Regime Options
Draft Income Tax Rule 24 – Infrastructure facility under section 32(e) of the Act
Draft Income Tax Rule 23 – Computation of pro rata amount of discount on a zero coupon bond for the purpose of section 32(d) of the Act
Draft Income Tax Rule 19 and 20 – Rule 19 ₹8 Lakh GTI Limit & Rule 20 VRS Deduction Guidelines
Draft Income Tax Rules – 21 Unrealised Rent Conditions & Rule 22 Rural Branch Average Advances Computation
Horizontal and Vertical Equity in Taxation: Can Modern Income Tax Balance Both?
Draft Income Tax Rule 17 and 18 – Salary Income under Section 17(1)(c)(ii) and Medical Benefit Perquisite Exemption
Draft Income Tax Rule 16 – Annual accretion referred to in section 17(1)(i) of the Act
Draft Income Tax Rule 15 – Valuation of perquisites
TPO Order Quashed as Failure to Share Comparable Agreements Violated Natural Justice: Delhi HC
Draft Income Tax Rule 13 and 14 – Threshold for Significant Economic Presence and Method for Determining Expenditure Relating to Exempt Income
Section 50C Inapplicable Where Property Rights Relinquished Earlier by Registered Agreement
Income Tax is TaxGuru’s extensive resource for developments under India’s direct tax laws. This category covers Income-tax provisions, rules, notifications, circulars, instructions, judicial decisions and practical compliance issues. Readers can explore articles and case laws on income-tax returns, assessments, reassessment, deductions, exemptions, capital gains, business income, TDS and TCS, tax audit, penalties, appeals, international taxation and other direct tax matters. The category also covers important CBDT announcements, tax deadlines, return filing developments and changes affecting individuals, businesses and other taxpayers. Chartered Accountants, advocates, tax professionals, companies and taxpayers can use this section to follow legislative, administrative and judicial developments and research important Income Tax issues and precedents.
